solve d, e and f only Corsair uses an activity-based system and classifies overhead into three activitypools: Setup, Processing and Inspection. Activity rates for these activities are $100per setup hour, $5 per machine hour, and $16 per inspection hour, respectively.Other information follows:Cost driver informationCrystal SeriesDiamond SeriesNumber of units per batchSetup time per batchInspection time per batch20151.5 hours0.5 hour1.75 hours0.6 hourNon-manufacturing fixed costs for August was $36,000, of which half are salaries.Salaries are expected to increase 5% in September. The only variablenonmanufacturing cost is sales commission, equal to 1% of sales revenue.REQUIRED:Prepare the following for September:Direct manufacturing labour budgetManufacturing overhead budgetUnit costs of ending finished good inventoryd.e.f. Corsair Gaming Company manufactures two ranges of computer cases, the CrystalSeries and the Diamond Series. They are both made of plastic with metal frames,but the Diamond Series is larger. Information for the two ranges for the month ofSeptember is given in the following tables:Input pricesDirect materialsPlastic$4 per kilogram$6 per kilogram$20 per direct manufacturing labour hourMetalDirect manufacturing labourInput quantities per unit of outputCrystal SeriesDiamond SeriesDirect materials2 kilograms0.5 kilogramPlastic3 kilograms1 kilogramMetalDirect manufacturing labour-hours(DMLH)Machine hours (MH)3 hours5 hours10 MH18 мнInventory information, direct materialsPlastic125 kilograms190 kilograms$950Metal30 kilogramsBeginning inventoryTarget ending inventoryCost of beginning inventory28 kilograms$180Sales and inventory information, finished goodsCrystal Series500$1603515Diamond SeriesExpected sales in unitsSelling priceTarget ending inventory in unitsBeginning inventory in units300$2501530Beginning inventory in dollars$1,500$5,580Corsair accounts for direct materials and finished goods inventory using a FIFO costflow assumption.

Part D) Direct Manufacturing Labour Budget: First, we need to calculate the Number of Production…

Corsair uses an activity-based system and classifies overhead into three activity pools: Setup, Processing and Inspection. Activity rates for these activities are $100 per setup hour, $5 per machine hour, and $16 per inspection hour, respectively. Other information follows: Cost driver information Number of units per batch Setup time per batch Inspection time per batch Crystal Series 20 1.5 hours 0.5 hour Diamond Series 15 1.75 hours 0.6 hour Non-manufacturing fixed costs for August was $36,000, of which half are salaries. nonmanufacturing cost is sales commission, equal to 1% of sales revenue.